Feel Free Read State of California Tax Guide for Audits RTF
Note: This publication summarizes the law and applicable regulations in effect when the publication was written, as noted on the cover. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the text in this publication and the law, the decision will be based on the law and not on this publication.The information in this publication explains what you should expect from an audit and how you can prepare to make it easier for you and the auditor. It also discusses how to appeal an audit if you disagree with the results. In general, accounts are subject to audits in three-year intervals, at the time a permit or license is closed out, or in connection with an audit of another permit or license held by the taxpayer or feepayer. Audits may also be initiated as a result of information received from outside sources.
